Disposed

H.K. Labels India v. Goods and Service Tax Officer, Delhi Department of Trade and Taxes, Government of NCT of Delhi & a

Delhi HC11 Aug 2026W.P.(C)/4540/2025

Case brief

AI extract

What is this about?

The Division Bench of the Delhi High Court disposed of forty-eight writ petitions challenging government Notifications pertaining to GST matters. The court held that proceedings remain stayed pending Supreme Court adjudication on the Notifications' validity, relying on the Punjab and Haryana High Court judgment in Luxmi Traders.

What did the court decide?

Nulla也变得, pending Supreme Court judgment; liberty to avail remedies under Luxmi Traders directions.

H.K. Labels India Vs Goods and Service Tax Officer, Delhi… — GST and Indirect Tax | Delhi HC (2026)

¶1

$~90 to 93, 95, 98 to 101, 103, 105 to 107, 109 to 112, 114, 115, 122 to 136, 143, 144, 149, 153, 154, 160, 163, 165, 169 to 175, 177, 179, 180, 181, 182, 193 and 195

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

# CNR No. DLHC010123492026

¶4

W.P.(C) 4118/2026 GORKI CONTRACTORS AND ENGINEERS .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy and Mr. Mayank Kouts, Advs.

¶5

versus

¶6

UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶7

(91)

¶8

CNR No. DLHC010346532026

¶9

W.P.(C) 10777/2026 M/S ROHIT FOOTWEAR .....Petitioner Through: Appearance not given.

¶10

versus

¶11

THE COMMISSIONER OF DGST, DELHI, & ANR.

¶12

.....Respondent Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶13

(92)

¶14

CNR No. DLHC010359312026

¶15

- W.P.(C) 11167/2026, CM APPL. 51723/2026, CM APPL. 51724/2026 and CM APPL. 51725/2026

¶16

K S HOTELS PRIVATE LIMITED .....Petitioner Through: Mr. Rajat Mittal, Mr. Priyanshu and Mr. Subham Kumar, Advs.

¶17

This is a digitally signed order.

¶18

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶19

versus

¶20

SALES TAX OFFICER CLASS II WARD 1 ZONE 1 DELHI & ORS. .....Respondents Through: Mr. Vishal Chadha, SSC along with Mr. Chandan Kumar, Adv.

¶21

(93)

¶22

# CNR No. DLHC010361552026

¶23

- W.P.(C) 11244/2026, CM APPL. 51993/2026 and CM APPL. 51994/2026

¶24

HANS RAJ KAUSHIK PROP KAUSHIK INDUSTRIES

¶25

.....Petitioner

¶26

Through: Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs.

¶27

versus

¶28

COMMISSIONER DELHI GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶29

(95)

¶30

CNR No. DLHC010367202026

¶31

W.P.(C) 11386/2026 and CM APPL. 52761/2026 SHIV SAREES PVT LTD .....Petitioner Through: Mr. Ruchir Bhatia, Adv.

¶32

versus

¶33

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶34

(98)

¶35

CNR No. DLHC010367922026

¶36

- W.P.(C) 11415/2026 and CM APPL. 52890/2026 JAGJEET SINGH .....Petitioner

¶37

This is a digitally signed order.

¶38

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶39

Through: Mr. Ruchir Bhatia, Adv.

¶40

versus

¶41

COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶42

(99)

¶43

# CNR No. DLHC010367932026

¶44

W.P.(C) 11416/2026, CM APPL. 52894/2026 and CM APPL. 52895/2026

¶45

RALLI ENTERPRISES THROUGH ITS PROPRIETOR SH. SANJAY RALLI .....Petitioner Through: Mr. Gaurav Gupta, Adv.

¶46

versus

¶47

UNION OF INDIA AND ORS .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Vaibhav Mishra, SPC along with Mr. Aditya Jha, Advs.

¶48

(100)

¶49

# CNR No. DLHC010367962026

¶50

W.P.(C) 11417/2026 and CM APPL. 52902/2026 VIKASH JAIN .....Petitioner

¶51

Through: Mr. Ruchir Bhatia, Adv.

¶52

versus

¶53

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶54

(101)

¶55

This is a digitally signed order.

¶56

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶57

CNR No. DLHC010367972026

¶58

- W.P.(C) 11418/2026 and CM APPL. 52904/2026 VIKASH JAIN .....Petitioner Through: Mr. Ruchir Bhatia, Adv.

¶59

versus

¶60

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶61

(103)

¶62

CNR No. DLHC010368082026

¶63

- W.P.(C) 11427/2026, CM APPL. 52925/2026 and CM APPL. 52926/2026

¶64

UNITED BIOTECH PVT. LTD .....Petitioner Through: Mr. Karan Sachdev, Mr. Sumit Khadria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs.

¶65

versus

¶66

UNION OF INDIA & ORS. .....Respondents Through: Mr. Arjun Malik, SSC along with Mr. Manish Sharma, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶67

Mr. J. P. Sharma, SC along with Mr. Manish Raghav and Mr. Prakash Srivastava, Advs.

¶68

(105)

¶69

CNR No. DLHC010570262025

¶70

- W.P.(C) 12222/2025 and CM APPL. 49807/2025

¶71

MS. PARISHA SHARMA PROPRIETOR, M/S P S MERCHANDISE .....Petitioner Through: Mr. Nitin Gandhi and Ms. Reena Gandhi, Advs.

¶72

This is a digitally signed order.

¶73

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶74

versus

¶75

UNION OF INDIA & ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv.

¶76

(106)

¶77

# CNR No. DLHC010137002026

¶78

W.P.(C) 4445/2026 NOVELTY LEATHER STORE .....Petitioner Through: Appearance not given.

¶79

versus

¶80

THE COMMISSIONER OF DGST, DELHI, & ANR.

¶81

.....Respondents Through: Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Adv.

¶82

(107)

¶83

# CNR No. DLHC010148732026

¶84

W.P.(C) 4770/2026, CM APPL. 23317/2026, CM APPL. 23318/2026 and CM APPL. 23319/2026

¶85

GAURAV GUPTA .....Petitioner

¶86

Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs.

¶87

versus

¶88

SALES TAX OFFICER CLASS II AVATO, WARD 14 & ORS. .....Respondents Through: Mr. Rajesh Kumar, SPC along with Mr. Yash Narain and Mr. Siddharth Shekhar, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Tushar Singh and Mr.

¶89

This is a digitally signed order.

¶90

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶91

Pratyaksh Bhadoria, Advs.

¶92

(109)

¶93

CNR No. DLHC010183602026

¶94

- W.P.(C) 5878/2026, CM APPL. 28857/2026 and CM APPL. 28858/2026

¶95

TUFFY CREATION THROUGH ITS PARTNER MR. SANDEEP CHHABRA .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

¶96

versus

¶97

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Himanshu Pathak, SPC along with Mr. Mohit Gupta, Advs. Mr. Manish Sharma, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶98

(110)

¶99

# CNR No. DLHC010222212026

¶100

- W.P.(C) 6790/2026 APEKSHA INTERNATIONAL .....Petitioner

¶101

Through: Mr. Anuj Chauhan and Mr. Harsh Kumar, Advs.

¶102

versus

¶103

COMMISSIONER OF DELHI GOODS AND SERVICES TAXES & ANR. .....Respondent Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶104

(111)

¶105

CNR No. DLHC010238112026

¶106

- W.P.(C) 7362/2026

¶107

KLEAN VALUE THROUGH ITS PROPRIETOR MR. ALOK GUPTA .....Petitioner

¶108

This is a digitally signed order.

¶109

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶110

Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

¶111

versus

¶112

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶113

(112)

¶114

# CNR No. DLHC010251192026

¶115

- W.P.(C) 7887/2026

¶116

SAMSK INTERNATIONAL THROUGH ITS PROPRIETOR MR. SURENDER PAL .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

¶117

versus

¶118

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Ms. Radhika Bishwajit Dubey, CGSC along with Ms. Gurleen Kaur Waraich, Mr. Kritarth Upadhyay, Mr. Vivek Sharma, Mr. Amulya Dev Mishra, Mr. Saksham Sharma and Mr. Ayush Dogra, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶119

(114)

¶120

CNR No. DLHC010313522024

¶121

- W.P.(C) 7509/2024 and CM APPL. 31308/2024 M/S P K INDUSTRIES .....Petitioner Through: Mr. Ketan Jain, Adv.

¶122

versus

¶123

This is a digitally signed order.

¶124

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶125

UNION OF INDIA & ORS. .....Respondents Through: Mr. Raghvendra Upadhyay, PC along with Ms. Purnima Jain, Mr. Madhur and Mr. Yash Singh, Advs.

¶126

Mr. Devvrat Yadav, SPC along with Mr. Kartik Sharma, GP and Mr. Manhan Chawla, Adv. Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv.

¶127

(115)

¶128

# CNR No. DLHC010335532024

¶129

W.P.(C) 7982/2024 and CM APPL. 32928/2024 M/S A.G. ENTERPRISES .....Petitioner Through: Mr. Bimal Jain, Mr. Anurag Jain, Ms. Ishika Agarwal and Ms. Somya Sinha, Advs.

¶130

versus

¶131

UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶132

(122)

¶133

# CNR No. DLHC010108132026

¶134

- W.P.(C) 3638/2026 and CM APPL. 17756/2026 M/S D A ENTERPRISES .....Petitioner

¶135

Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs.

¶136

versus

¶137

SALES TAX OFFICER CLASS II/AVATO, WARD 16 & ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal,

¶138

This is a digitally signed order.

¶139

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶140

Advs.

¶141

(123)

¶142

CNR No. DLHC010138802026

¶143

- W.P.(C) 4497/2026, CM APPL. 21876/2026 and CM APPL. 51420/2026

¶144

NAVEEN KUMAR GUPTA .....Petitioner Through: Mr. Ruchir Bhatia, Adv.

¶145

versus

¶146

COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶147

(124)

¶148

CNR No. DLHC010152992026

¶149

- W.P.(C) 4946/2026, CM APPL. 24299/2026 and CM APPL. 24300/2026

¶150

HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶151

versus

¶152

UNION OF INDIA & ORS. .....Respondents Through: Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶153

(125)

¶154

# CNR No. DLHC010165692026

¶155

W.P.(C) 5251/2026, CM APPL. 25731/2026 and CM APPL. 25732/2026

¶156

HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti

¶157

This is a digitally signed order.

¶158

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶159

Sharma and Mr. Aryan Mittal, Advs.

¶160

versus

¶161

UNION OF INDIA & ORS. .....Respondents Through: Mr. Udit Dedhiya, SPC along with Mr. Preyansh Gupta, Mr. Arihant Shrivardhan, Advs.

¶162

(126)

¶163

# CNR No. DLHC010166292026

¶164

W.P.(C) 5332/2026, CM APPL. 26123/2026 and CM APPL. 26124/2026

¶165

HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶166

versus

¶167

UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶168

(127)

¶169

CNR No. DLHC010166432026

¶170

- W.P.(C) 5351/2026, CM APPL. 26225/2026 and CM APPL. 26226/2026

¶171

HOLY FAITH INTERNATIONAL (P) LTD. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶172

versus

¶173

UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶174

This is a digitally signed order.

¶175

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶176

(128)

¶177

# CNR No. DLHC010174762026

¶178

- W.P.(C) 5526/2026, CM APPL. 27080/2026 and CM APPL. 27081/2026

¶179

JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶180

versus

¶181

UNION OF INDIA & ORS. .....Respondents Through: Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶182

(129)

¶183

CNR No. DLHC010183902026

¶184

- W.P.(C) 5882/2026, CM APPL. 28884/2026 and CM APPL. 28885/2026

¶185

JAG MOHAN AGGARWAL PROP. OF M/S MANBHAVAN INDUSTRIES .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶186

versus

¶187

UNION OF INDIA & ORS. .....Respondents Through: Mr. Vikas K. Sharma, SCGC. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶188

(130)

¶189

CNR No. DLHC010196512026

¶190

- W.P.(C) 6126/2026, CM APPL. 30149/2026 and CM APPL. 30150/2026

¶191

This is a digitally signed order.

¶192

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶193

RAGHAV UDYOG THROUGH ITS PARTNER MR. DEVENDER KUMAR .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs.

¶194

versus

¶195

COMMISSIONER DELHI GOODS AND SERVICES TAX & ORS. .....Respondents Through: Mr. Izhar Ahmad, SPC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶196

(131)

¶197

CNR No. DLHC010231392026

¶198

- W.P.(C) 7126/2026, CM APPL. 34899/2026 and CM APPL. 34900/2026

¶199

ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN .....Petitioner Through: Mr. Ramashish and Mr. Rishabh Jain, Advs.

¶200

versus

¶201

UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶202

(132)

¶203

# CNR No. DLHC010233542026

¶204

W.P.(C) 7144/2026 and CM APPL. 35002/2026 ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN .....Petitioner Through: Mr. Ramashish and Mr. Rishabh Jain, Advs.

¶205

versus

¶206

UNION OF INDIA & ANR. .....Respondents

¶207

This is a digitally signed order.

¶208

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶209

Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶210

(133)

¶211

# CNR No. DLHC010233572026

¶212

- W.P.(C) 7172/2026, CM APPL. 35097/2026 and CM APPL. 35098/2026

¶213

AGGARWAL TRADING CO. .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶214

versus

¶215

UNION OF INDIA & ORS. .....Respondents Through: Ms. Archana Gaur, CGSC along with Ms. Ridhima Gaur and Mr. Deepu Kumar, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶216

(134)

¶217

# CNR No. DLHC010233582026

¶218

W.P.(C) 7174/2026, CM APPL. 35101/2026 and CM APPL. 35102/2026

¶219

D.S. POLYMERS .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶220

versus

¶221

UNION OF INDIA & ORS. .....Respondents Through: Mr. Ankit Raj, SPC along with Mr. Saurabh Mishra, Adv. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶222

(135)

¶223

# CNR No. DLHC010505632023

¶224

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶225

W.P.(C) 15840/2023 and CM APPL. 48924/2025 R BHARGAVA AND ASSOCIATES .....Petitioner Through: Ms. Sangeeta Gulati, Adv.

¶226

versus

¶227

GOVERNMENT OF NCT OF DELHI & ORS.

¶228

.....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶229

(136)

¶230

# CNR No. DLHC010281132024

¶231

W.P.(C) 6854/2024 and CM APPL. 28588/2024 SURENDER KUMAR GUPTA PROPRIETOR S K COLOURS AND CHEMICALS .....Petitioner Through: Mr. A. K. Babbar and Mr. B. K. Tripathi, Advs.

¶232

versus

¶233

GOVT OF NCT OF DELHITHROUGH CHIEF SECRETARY & ORS. .....Respondents Through: Mr. Arnav Kumar, Ms. Akanksha Singh and Ms. Preeti Pant, Advs. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. Mr. Akash Panwar, JSC along with Mr.Abhimanyu Kapoor, Adv.

¶234

(143)

¶235

# CNR No. DLHC010733922024

¶236

W.P.(C) 15011/2024 and CM APPL. 62972/2024 WORLD ART PRESS THROUGH ITS PROPRIETOR MS RASHI BANSAL 2018 19 .....Petitioner Through: Appearance not given.

¶237

versus

¶238

This is a digitally signed order.

¶239

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶240

COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS .....Respondents

¶241

Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Mr. Manish Rohilla, SPC along with Mr. Pradeep Kumar Yadav, Mr. Abhishek Singh, Mr. Aman Singh, Mr. Praduman Rohilla and Mr. Naman Goyal, Advs.

¶242

(144)

¶243

CNR No. DLHC010752702024

¶244

W.P.(C) 15240/2024, CM APPL. 64011/2024 and CM APPL. 44389/2026

¶245

BANSON ENTERPRISES .....Petitioner Through: Mr. Ashish Batra, Adv.

¶246

versus

¶247

UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Monica Benjamin, SSC along with Ms. Laiba Arif and Ms. Prerika Narang, Advs. Mr Bhagvan Swarup Shukla, CGSC along with Ms. Jyoti Yadav and Mr. Mukesh kumar Pandey, Advs.

¶248

Mr. Vedansh Anand, SPC along with Mr. Shivam Kumar, Adv. Mr. Sarvan kumar, SPC along with Ms. Saumya Srivastav, Adv.

¶249

Mr. Tushar Sannu and Mr. Devvrat Tiwari, Advs.

¶250

This is a digitally signed order.

¶251

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶252

(149)

¶253

# CNR No. DLHC010882442024

¶254

W.P.(C) 16698/2024 and CM APPL. 70620/2024 MANPAR EXIM INC .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶255

versus

¶256

COMMISSIONER OF GST AND ORS. .....Respondents Through: Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv. (153) # CNR No. DLHC010894892024 + W.P.(C) 16870/2024 and CM APPL. 71450/2024 ZETA INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶257

versus

¶258

COMMISSIONER OF GST AND ORS. .....Respondents Through: Mr. Kameshwar Nath Mishra, SPC along with Mr.Subham Prasad and Mr.Rahul Pal, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶259

(154)

¶260

# CNR No. DLHC010895132024

¶261

W.P.(C) 16894/2024 and CM APPL. 71589/2024 GAIA OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr.

¶262

This is a digitally signed order.

¶263

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶264

Rupesh Gupta, Advs.

¶265

versus

¶266

COMMISSIONER OF GST AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Mr. Hussain Taqvi, SPC along with Ms. Kumail Fatima, Mr. Waseem, Ms. Soumya Saxena, Mr. Hamza and Ms. Sanya Prasad, Advs.

¶267

(160)

¶268

# CNR No. DLHC010975802024

¶269

- W.P.(C) 17753/2024 and CM APPL. 75512/2024 M/S FOREVER EXIM INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR SH. SANJAY JAIN

¶270

.....Petitioner Through: Appearance not given.

¶271

versus

¶272

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

¶273

(163)

¶274

# CNR No. DLHC010009042025

¶275

- W.P.(C) 445/2025 and CM APPL. 2134/2025 M/S ASN TRADING CO. THROUGH ITS PROPRIETOR SH. ARIF .....Petitioner Through: Appearance not given.

¶276

versus

¶277

This is a digitally signed order.

¶278

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶279

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND ANR .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv.

¶280

(165)

¶281

# CNR No. DLHC010200082025

¶282

- W.P.(C) 4540/2025 and CM APPL. 21018/2025

¶283

H.K. LABELS INDIA .....Petitioner Through: Mr. Akshay Allagh, Adv.

¶284

versus

¶285

GOODS AND SERVICE TAX OFFICER, DELHI DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI & ANR. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶286

(169)

¶287

# CNR No. DLHC010571502025

¶288

W.P.(C) 12313/2025 and CM APPL. 50232/2025 GAIA OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶289

versus

¶290

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms.

¶291

This is a digitally signed order.

¶292

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶293

Priyanka Jindal, Advs.

¶294

(170)

¶295

# CNR No. DLHC010591852025

¶296

W.P.(C) 12504/2025 and CM APPL. 51022/2025 ABN INTERNATIONAL .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶297

versus

¶298

SALES TAX OFFICER CLASS II / AVATO WARD 56 ZONE 4 DELHI AND ORS. .....Respondents Through: Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs. Mr. Brijesh Yadav, SPC along with Ms. Nikita, Mr. Sandeep Yadav, Mr. Sawan Saini, Mr. Anirudh Nagar, Mr Atul Yadav, Adv Rahul Yadav and Mr. Kunal Chaudhary, Advs.

¶299

(171) # CNR No. DLHC010591862025

¶300

W.P.(C) 12505/2025 and CM APPL. 51028/2025

¶301

SANSKRITI EXIM PRIVATE LIMITED .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶302

versus

¶303

SALES TAX OFFICER CLASS II / AVATO WARD 52 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Manoj Kumar Tyagi, SPC. Ms. Priyanka Jindal, Ms. Urvi

¶304

This is a digitally signed order.

¶305

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶306

Mohan and Mr. Sumit Kumar, Advs.

¶307

(172)

¶308

# CNR No. DLHC010591932025

¶309

W.P.(C) 12572/2025 and CM APPL. 51231/2025 MANPAR ICON TECHNOLOGIES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶310

versus

¶311

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶312

(173)

¶313

# CNR No. DLHC010590042025

¶314

W.P.(C) 12594/2025 and CM APPL. 51365/2025 MANPAR EXIM INC .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶315

versus

¶316

SALES TAX OFFICER CLASS II / AVATO WARD 53 ZONE 3 DELHI AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and

¶317

¶318

Mr. Aditya Chaudhary, Advs. Ms. Priyanka Jindal, Ms. Urvi Mohan and Mr. Sumit Kumar, Advs.

¶319

(174)

¶320

# CNR No. DLHC010591392025

¶321

W.P.(C) 12596/2025 and CM APPL. 51369/2025 AADHAAR INDIA .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

versus

(175)

# CNR No. DLHC010065172026

¶326

W.P.(C) 2454/2026 and CM APPL. 11926/2026 AURO VENTURES .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶327

versus

¶328

SALES TAX OFFICER CLASS II / AVATO WARD 70 ZONE 4 DELHI AND ORS .....Respondents

¶329

This is a digitally signed order.

¶330

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶331

Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Ms. Snehlata. S. Surana, CGSC along with Mr. Pradyumn Singh, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶332

(177)

¶333

# CNR No. DLHC010103512026

¶334

W.P.(C) 3564/2026, CM APPL. 17256/2026 and CM APPL. 17257/2026

¶335

SHRI RAM TRADERS .....Petitioner Through: Mr. Puneet Rai, Ms. Srishti Sharma and Mr. Aryan Mittal, Advs.

¶336

versus

¶337

UNION OF INDIA & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶338

(179)

¶339

# CNR No. DLHC010215492026

¶340

W.P.(C) 6643/2026, CM APPL. 32684/2026, CM APPL. 32685/2026 and CM APPL. 32686/2026

¶341

PARUL CREATIONS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶342

versus

¶343

SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS .....Respondents Through: Ms. Akanksha Gupta, SPC

¶344

This is a digitally signed order.

¶345

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶346

along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP.

¶347

Ms. Snehlata S. Surana, CGSC. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶348

(180)

¶349

# CNR No. DLHC010215502026

¶350

W.P.(C) 6644/2026, CM APPL. 32687/2026, CM APPL. 32688/2026 and CM APPL. 32689/2026 PARUL CREATIONS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Karanveer Singh and Mr. Rupesh Gupta, Advs.

¶351

versus

¶352

SALES TAX OFFICER CLASS II / AVATO WARD 61 ZONE 5 DELHI AND ORS. .....Respondents Through: Ms. Akanksha Gupta, SPC along with Mr. Kush Mudgal, Adv. and Mr. Vinay Kaushik, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶353

(181)

¶354

# CNR No. DLHC010304992026

¶355

W.P.(C) 9527/2026 and CM APPL. 44301/2026 M/S T AND T INTERNATIONAL .....Petitioner Through:

¶356

versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP. Mr. Sumit K. Batra and Ms.

¶357

This is a digitally signed order.

¶358

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶359

Priyanka Jindal, Advs.

¶360

(182)

¶361

CNR No. DLHC010303062026

¶362

- W.P.(C) 9528/2026 and CM APPL. 44302/2026

¶363

M/S T AND T INTERNATIONAL .....Petitioner

¶364

Through: Appearance not given.

¶365

versus

¶366

UNION OF INDIA & ORS. .....Respondents Through: Mr. Shighra Kumar, SPC along with Mr. Rahul Bhaskar, GP. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶367

(193)

¶368

CNR No. DLHC010368702026

¶369

- W.P.(C) 11467/2026, CM APPL. 53093/2026 and CM APPL. 53094/2026

¶370

M/S IMPRESSIONS SERVICES PRIVATE LIMITED

¶371

.....Petitioner

¶372

Through: Mr. Karan Sachdev, Mr. Sumit Khadaria, Mr. Somesh Jain and Mr. Sankalp Agrawal, Advs.

¶373

versus

¶374

UNION OF INDIA & ORS. .....Respondents Through: Ms. Vertika Sharma, Ms. Khushboo and Mr. Ashutosh Singh, Advs. Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs.

¶375

(195)

¶376

CNR No. DLHC010368762026

¶377

- W.P.(C) 11473/2026, CM APPL. 53099/2026 and CM APPL. 53100/2026

¶378

DA ENTERPRISES .....Petitioner

¶379

This is a digitally signed order.

¶380

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶381

Through: Mr. Pulkit Verma and Mr. Saket Jain, Advs.

¶382

versus

¶383

SALES TAX OFFICER II AVATO, WARD 16 DELHI GST & ORS. .....Respondents Through: Mr. Kshitij Chhabra, SPC along with Mr. Abhijeet Vikram Singh, Adv.

¶384

Ms. Vaishali Gupta, PC along with Ms. Rashi Aggarwal, Adv.

¶385

CORAM:

¶386

HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

¶387

O R D E R % 11.08.2026

¶388

This is a batch of forty-eight (48) Writ Petitions.

¶389

The Petitioners challenge two (02) Notifications, namely, Notification No. 09/2023 dated 31.03.2023 issued by the Central Government and dated 22.06.2023 issued by the Government of NCT of Delhi, and Notification No. 56/2023 dated 28.12.2023 issued by the Central Government and dated 11.07.2024 issued by the Government of NCT of Delhi.

¶390

Learned counsel representing the parties admit that the validity/correctness of the aforesaid Notifications is pending consideration before the Supreme Court and that the parties shall remain bound by the ultimate judgment to be rendered by the Supreme Court.

¶391

A Division Bench of the High Court of Punjab and Haryana in

¶392

This is a digitally signed order.

¶393

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶394

Luxmi Traders v. Union Territory of Chandigarh & Ors.¹ and connected matters, while examining the practice of uploading Notices and Orders on the web portal for the purpose of effecting service upon the Petitioner/assessee, has held the said practice to be insufficient. In paragraph No.60 of the above-mentioned judgment, the Court has issued the following directions:

¶395

“60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:-

¶396

(i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed.

¶397

(ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing.

¶398

(iii) In cases where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today.

¶399

(iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits.

¶400

(v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-inappeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.”

¶401

1 (2026) 44 Centax 371 (P&H)

¶402

This is a digitally signed order.

¶403

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

¶404

Learned counsel representing the Respondents made a sincere attempt to distinguish the aforesaid judgment, however, he was unable to do so.

¶405

In view of the aforesaid position and with the consent of learned counsel representing the parties, the present batch of Writ Petitions, along with the pending applications, is disposed of, with liberty to the Petitioners to avail such remedy as may be available to them in terms of paragraph No.60 of the judgment in Luxmi Traders (Supra).

¶406

A photocopy of the order passed today be kept in the connected matters.

¶407

ANIL KSHETARPAL, J.

¶408

MANMEET PRITAM SINGH ARORA, J.

¶409

AUGUST 11, 2026 s.godara/pal

¶410

This is a digitally signed order.

¶411

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2026 at 13:09:29

H.K. Labels India v. Goods and Service Tax Officer, Delhi Department of Trade and Taxes, Government of NCT of Delhi & a

Case brief

What is this about?

What did the court decide?

H.K. Labels India v. Goods and Service Tax Officer, Delhi Department of Trade and Taxes, Government of NCT of Delhi & a

Case brief

What is this about?

What did the court decide?

What the court decided

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